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BT BRANDS, INC.: 10-Q filed 2023-11-15

What BT BRANDS, INC. reported in its quarterly report filed 2023-11-15 (fiscal Q3 2024): 41 published measures, 102 facts as tagged in accession 0001477932-23-008521.

This filing

Form
10-Q (quarterly report)
Filed
2023-11-15
Fiscal period
fiscal Q3 2024
Accession
0001477932-23-008521 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All BT BRANDS, INC. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

PeriodValueUnitDays
At 2023-10-0114,911,180USD
At 2023-01-0116,769,697USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

PeriodValueUnitDays
At 2023-10-015,269,789USD
At 2023-01-016,617,075USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

PeriodValueUnitDays
At 2023-10-019,641,391USD
At 2023-07-029,604,177USD
At 2023-01-0110,152,622USD
At 2022-10-0210,580,988USD
At 2022-07-0310,726,994USD
At 2022-01-0210,628,353USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

PeriodValueUnitDays
2023-07-03 to 2023-10-01-3,486USD91
2023-01-02 to 2023-10-01-379,006USD273
2022-07-04 to 2022-10-02-174,906USD91
2022-01-03 to 2022-10-02-224,531USD273

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2023-01-02 to 2023-10-01-74,732USD273
2022-01-03 to 2022-10-02484,504USD273

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

PeriodValueUnitDays
2023-01-02 to 2023-10-01362,223USD273
2022-01-03 to 2022-10-02349,739USD273

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

PeriodValueUnitDays
2023-07-03 to 2023-10-014,007,656USD91
2023-01-02 to 2023-10-0111,078,419USD273
2022-07-04 to 2022-10-024,023,920USD91
2022-01-03 to 2022-10-029,621,996USD273

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2023-01-02 to 2023-10-01-1,374,858USD273
2022-01-03 to 2022-10-02-50,872USD273

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2023-01-02 to 2023-10-014,845,886USD273
2022-01-03 to 2022-10-02-5,653,560USD273

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2023-10-01-1,541,529USD
At 2023-01-01-1,162,523USD

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

PeriodValueUnitDays
2023-07-03 to 2023-10-010USD91
2023-01-02 to 2023-10-01-82,000USD273
2022-07-04 to 2022-10-020USD91
2022-01-03 to 2022-10-02-5,000USD273

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

PeriodValueUnitDays
At 2023-10-013,238,310USD
At 2023-01-013,294,644USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

PeriodValueUnitDays
2023-07-03 to 2023-10-0140,700USD91
2023-01-02 to 2023-10-01118,000USD273
2022-07-04 to 2022-10-0228,900USD91
2022-01-03 to 2022-10-02102,300USD273

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

PeriodValueUnitDays
2023-07-03 to 2023-10-0140,615USD91
2023-01-02 to 2023-10-01-289,691USD273
2022-07-04 to 2022-10-028,992USD91
2022-01-03 to 2022-10-0293,765USD273

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

PeriodValueUnitDays
At 2023-10-017,458,234USD
At 2023-01-018,864,093USD

Interest expense

Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.

PeriodValueUnitDays
2023-07-03 to 2023-10-0123,948USD91
2023-01-02 to 2023-10-0173,857USD273
2022-07-04 to 2022-10-0233,638USD91
2022-01-03 to 2022-10-0288,099USD273

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

PeriodValueUnitDays
At 2023-10-011,287,414USD
At 2023-01-012,133,541USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

PeriodValueUnitDays
At 2023-10-01431,187USD
At 2023-01-01448,605USD

Goodwill carrying amount

Recognized goodwill remaining after accumulated impairment. It arises from business combinations and does not measure the current value of the company’s brand.

PeriodValueUnitDays
At 2023-10-01671,220USD
At 2023-01-01671,220USD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

PeriodValueUnitDays
At 2023-10-01400,766USD

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

PeriodValueUnitDays
At 2023-10-01192,991USD
At 2023-01-01158,351USD

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

PeriodValueUnitDays
At 2023-10-016,246,118shares
At 2023-01-016,396,118shares

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

PeriodValueUnitDays
At 2023-10-015,546,874USD
At 2023-01-012,150,578USD
At 2022-10-027,165,704USD
At 2022-01-0212,385,632USD

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

PeriodValueUnitDays
At 2023-10-0111,527,235USD
At 2023-01-0111,409,235USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

PeriodValueUnitDays
At 2023-10-011,834,408USD
At 2023-01-012,004,673USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

PeriodValueUnitDays
At 2023-10-011,865,687USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

PeriodValueUnitDays
At 2023-10-016,764,626USD
At 2023-01-016,780,670USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

PeriodValueUnitDays
At 2023-10-013,267,565USD
At 2023-01-013,741,170USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

PeriodValueUnitDays
At 2023-10-01400,766USD
At 2023-01-01453,978USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

PeriodValueUnitDays
At 2023-10-01476,035USD
At 2023-01-01532,520USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

PeriodValueUnitDays
At 2023-10-0137,445USD
At 2023-01-0137,397USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

PeriodValueUnitDays
2023-07-03 to 2023-10-01-3,486USD91
2023-01-02 to 2023-10-01-461,006USD273
2022-07-04 to 2022-10-02-174,905USD91
2022-01-03 to 2022-10-02-229,531USD273

General and administrative expense

General and administrative costs reported under this concept, separate from selling expense. Filers group overhead differently, so compare presentation before comparing companies.

PeriodValueUnitDays
2023-07-03 to 2023-10-01343,027USD91
2023-01-02 to 2023-10-011,288,019USD273
2022-07-04 to 2022-10-02288,921USD91
2022-01-03 to 2022-10-021,035,639USD273

Depreciation expense

Depreciation recognized for the period under this concept. It is a noncash allocation of asset cost and may exclude amortization and depletion reported elsewhere.

PeriodValueUnitDays
2023-01-02 to 2023-10-01416,315USD273
2022-01-02 to 2022-10-01306,584USD273

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

PeriodValueUnitDays
2023-01-02 to 2023-10-01417,590USD273
2022-01-03 to 2022-10-02306,584USD273

Amortization of intangible assets

Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.

PeriodValueUnitDays
2023-01-02 to 2023-10-0153,212USD273
2022-01-03 to 2022-10-0244,500USD273

Deferred income tax expense or benefit

The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.

PeriodValueUnitDays
2023-01-02 to 2023-10-01-82,000USD273
2022-01-03 to 2022-10-02-67,490USD273

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

PeriodValueUnitDays
2023-01-02 to 2023-10-0169,807USD273
2022-01-03 to 2022-10-0284,049USD273

Operating lease payments

Cash paid for operating lease liabilities during the period. It differs from lease expense recognized and excludes variable payments in some presentations.

PeriodValueUnitDays
2023-01-02 to 2023-10-0181,000USD273
2023-04-03 to 2023-07-0226,333USD91

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

PeriodValueUnitDays
2023-01-02 to 2023-10-01-34,640USD273
2022-01-03 to 2022-10-02-15,755USD273

Change in accounts payable

The cash flow adjustment for the change in payables during the period. A positive value under this concept means payables grew and added to operating cash flow.

PeriodValueUnitDays
2023-01-02 to 2023-10-01-9,714USD273
2022-01-03 to 2022-10-0262,512USD273

Inspect the source

Entity
BT BRANDS, INC. / CIK 0001718224
Captured
2026-09-21T17:24:42.221Z
SEC response SHA-256
a95dcacd2dc09fb1d6797facb625f3cec8b4e0ae1f6a2b732868e3b716cdf3b1

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

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Read the published dataset with Python
import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001718224.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))